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Mizoram Liquor (Prohibition and Control) Act, 2014
- Mizoram Liquor (Prohibition and Control) Act, 2014
- Mizoram Liquor (Prohibition and Control) Rules, 2014

Mizoram Liquor (Prohibition and Control) Rules, 2014

Published vide Notification No. J.25011/1/2014-EXC, the 17.11.2014

Last Updated 30th January, 2020 [ner756]

No.J.25011/1/2014-EXC, the 17th November, 2014. - In exercise of the powers conferred by section 73 of Mizoram Liquor (Prohibition and Control) Act, 2014 (Act No 8 of 2014), the Governor of Mizoram is hereby pleased to make the following Rules, namely;

Part I

Preliminary

1. Short title, extent and commencement. - (1) These Rules may be called the Mizoram Liquor (Prohibition and Control) Rules, 2014.

(2) They shall have the like extent as the Principal Act.

(3) They shall come into force on such date as the Government may, by Notification in the Official Gazette, appoint in this behalf. Different dates may be appointed for different provisions of the Rules.

2. Definitions. - In these Rules, unless the context otherwise requires:

(1) "Act" means the Mizoram Liquor (Prohibition and Control) Act, 2014(Act No. 8 of 2014).

(2) "Blending" means the mixture of spirits or wines of different strengths or of different qualities;

(3) "Bonded Warehouse" means building used for storage of liquor in bond under the charge of the licencee and supervised by an Officer-in-Charge appointed by the Commissioner.

(4) "Brewer" means a person who brews beer;

(5) "Bulk litre" means a litre with reference to the bulk or quantity of the contents;

(6) "Cask" includes metal drums wherever the use of these vessels is sanctioned by the Commissioner.

(7) "Competent Authority" means an officer empowered to issue licences and permits under the Act and Rules.

(8) "Compounding" means the artificial preparation of foreign liquor by the addition, to import or locally made liquor, of flavouring matter or both.

(9) "Degree of gravity" shall be taken as equal to the one thousandth part of the gravity of distilled water at sixty degree of Fahrenheit's Thermometer.

(10) "Distillation" means the process of extracting spirit from anything by evaporation and condensation.

(11) "Distiller" means a person who holds a licence to set up a distillery in Mizoram.

(12) "Draught beer" means fresh beer contained in a keg not having more than 5 percent volume by volume (v/v) alcoholic contents;

(13) "Extra Neutral Alcohol" is spirit obtained from rectified spirit by removing the water present as much as possible by treatment with quicklime or potassium carbonate. The Extra Neutral Alcohol of the Indian Pharmacopoeia should not contain more than one percent by weight of water;

(14) "Fermentation" includes natural or artificial change which produces alcohol.

(15) "In bond" means to store intoxicant without payment of duty;

(16) "Keg" means a closed receptacle, made of wood or metal or such other substance, as may be designed for containing and carriage of beer by the brewery of the size of not less than twenty litres;

(17) "Laboratory" means the laboratory of the Chemical Examiner of the Excise & Narcotics Department, Government of Mizoram or Forensic Science Laboratory, Mizoram or a laboratory in a plant.

(18) "Licencee" means a person licenced to manufacture, possess, import, export, transport, store, purchase, consume, sale or dispense any intoxicant;

(19) "Litre" means bulk litre of 1000 millilitres;

(20) "London Proof(L.P.)" means the strength of proof as ascertained by means of syke's hydrometer and denotes that spirit which at temperature of 51º Fahrenheit weights exactly 12th/ 13th part of an equal measure of distilled water;

(21) "Malt" means the germinated barley;

(22) "Neutral spirit" means neutral spirit as defined by Bureau of Indian Standards;

(23) "Officer-in-Charge" means an Excise & Narcotics Officer in-charge of an Excise & Narcotics Station or an Officer appointed for the purpose of supervising the operations in a distillery, a brewery, a bottling plant or a bonded warehouse;

(24) "Other places of storage" means place of extra storage maintained by owner of bonded warehouse, retail shop other than the place of his business;

(25) "Over Proof (O.P)" means spirit of a strength greater than that of London Proof;

(26) "Pass fee" means fee collected for import and export of IMFL exluding Excise duty;

(27) "Plain spirit" means spirit to which no flavour has been communicated and which no flavouring or colouring matter or other material or ingredient has been added;

(28) "Plant" means a place where a licenced industrial or manufacturing process of liquor takes place.

(29) "Prescribed" or "approved" means prescribed or approved by the Government of Mizoram or the Commissioner;

(30) "Proof Gallon" means a gallon containing liquor of strength of London Proof;

(31) "Proof with reference to spirit" means the strength or proof as ascertained by hydrometer or any other means authorized by the Excise Commissioner;

(32) "Prove" means to test the spirit by hydrometer or any other method;

(33) "Racking" means the transfer of spirit from one vessel to another;

(34) "Rectified spirit" or "Spirit of wine" means plain spirit of strength of not less than 50º O.P. (Fifty degree O.P.)

(35) "Reducing" means the reduction of liquor from a higher to a lower alcoholic strength by the addition of pure water;

(36) "Spurious liquor" means liquor, which is fake, imitation or unauthentic;

(37) "Still" includes any part of a still and any apparatus whatever for distilling or manufacturing spirit;

(38) "Sugar" means any saccharine substance, extract or syrup, and includes any material capable of being used in brewing and wine making, except malt or grain of any kind;

(39) "Superintendent" means Superintendent of Excise & Narcotics in-charge of a district;

(40) "Supervisor" means the Excise & Narcotics Officerin- Charge of a bonded warehouse, distillery, brewery, winery and bottling plant;

(41) "To gauge" means to determine the quantity of spirit contained in, or taken from any cask or other receptacle or to determine capacity of any cask or other receptacle;

(42) "To Proof" means to test the strength of spirit by a hydrometer or other instrument prescribed by the Commissioner;

(43) "Under Proof (U.P.)" means spirit of strength less than that of London Proof;

(44) "Vat" means any vessel used for blending, reducing or storage of spirit or wine;

(45) "Wash" means materials for distillation which is under or has undergone, fermentation by natural or artificial means.

(46) "Year" means the year beginning with 1st April or any subsequent date and ending on 31st March.

(47) Words and expressions used herein, but not defined but defined in the Act, shall have the same meanings as assigned to them in the Act.

Part II

Indian Made Foreign Liquor

(Hereinafter referred to as IMFL)

Issue of Licences For Import, Export, Transport, Storage, Sale, Consumption, Etc.

3. Rules for issue of licences etc. - Issue of licence for establishment of distillery, brewery, bottling plant, bonded warehouse, retail sale of liquor and permits for purchase, consumption, import, export and transport of IMFL shall be subject to the following Rules, conditions imposed, duties and fees prescribed by the government from time to time. The term of each licence or permit shall be for one year commencing from 1st April or any subsequent date and ending on 31st March every year.

4. Import of IMFL and Extra Neutral Alcohol. - Import of IMFL and Extra Neutral Alcohol in any quantity to Mizoram is prohibited except under the cover of permit and unless the conditions of Rules, orders or instructions are fulfilled.

5. Private/Corporate Bonded Warehouse. - Person/Corporation wishing to establish private/corporation bonded warehouse for supply of liquor to retail vendors should submit application in Form No.MLPCR-1 to the Commissioner. In case of private person the application should be accompanied by financial soundness statement for the last six months from a government recognized bank to the tune of 1,00,00,000 (Rupees one crore) and plan of proposed building. Up-to-date tax clearance certificate, certified copy of Residential certificate and two copies of recent passport size photographs must also be enclosed.

With the previous sanction of the government, the Commissioner shall issue licence in Form No.MLPCR-2. The licencee shall have to deposit as security a sum not less than the licence fee. Such private bonded warehouse shall be supplied with IMFL approved by the Commissioner.

6. Person eligible to import, transport IMFL and Extra Neutral Alcohol. - (1) Permit for the import of IMFL or Extra Neutral Alcohol from other states shall be issued only to licenced holder for bonded warehouse, distillery, brewery, winery or bottling plant by the Commissioner after payment of pass fee as may be prescribed.

(2) Asst. Commissioner or Superintendent of the District shall issue permit for transport of IMFL only after payment of excise duties and pass fee only to -

(a) licenced vendors;

(b) licenced clubs;

(3) Liquor shall be imported only from a distillery, brewery, bonded warehouse, bottling plant, distributors and firms approved by the Commissioner.

7. Application for import of IMFL etc. - A holder of bonded warehouse licence wishing to import IMFL or overseas liquor into Mizoram must either personally or through his agent first submit an application in Form No.MLPCR- 3 to the Commissioner stating clearly :-

(i) The name of the distillery or the distributor or brewery or bonded warehouse or of the firm from which the import is to be made;

(ii) Number and mode of receptacles or packages containing the liquor;

(iii) The alcoholic strength of the liquor;

(iv) The brand or name, complete description, sizes, quality and quantity of each kind of liquor, which is to be imported, and whether the import is to be made in bulk or in bottle or can;

(v) The route by which it is proposed to import;

(vi) The amount of duty leviable on total quantity of the liquor to be imported.

Note: A separate application shall be necessary in respect of each consignment.

8. Application for export of IMFL etc. - A holder of bonded warehouse licence wishing to export IMFL or overseas liquor from Mizoram to other states must either personally or through his agent first submit an application in Form No.MLPCR-5 to the Commissioner stating clearly:-

(i) The name of the distillery / the distributor / brewery / bonded warehouse / bottling plant or of the firm to which the export is to be made;

(ii) Number and mode of receptacles or packages containing the liquor;

(iii) The alcoholic strength of the liquor;

(iv) The brand or name, complete description, sizes, quality and quantity of each kind of liquor, which is to be exported, and whether the export is to be made in bulk or in bottle or can;

(v) The route by which it is proposed to export;

(vi) The amount of pass fee leviable on total quantity of the liquor to be exported.

Note:A separate application shall be necessary in respect of each consignment.

9. Application for transport of IMFL etc. - A holder of retail licence wishing to transport IMFL or overseas liquor in a district must either personally or through his agent first submit an application in Form No.MLPCR-7 to the Superintendent concerned stating clearly :-

(i) The name of the bonded warehouse from which liquor is to be procured/transported;

(ii) Number and mode of receptacles or packages containing the liquor;

(iii) The brand or name, complete description, sizes, quality and quantity of each kind of liquor, which is to be transported;

(iv) The route by which it is proposed to transport;

(v) The time required for the transport;

(vi) The amount of duty paid with challan number (A copy of challan should be enclosed)

Note:A separate application shall be necessary in respect of each consignment.

10. Endorsement of applications. - If the application is in order and the amount of duties and pass fee payable entered therein is correct, the Commissioner or Superintendent of the district shall endorse the application with an order directing the applicant to pay pass fee fixed by the Government into the treasury through bank by treasury challan and stating under which account head the payment should be made.

11. Issue of Permit. - On receipt of the application and the payment copy of challan presented by the applicant, the Permit issuing Officer may issue a permit in septuplicate in Form No.MLPCR-4, MLPCR-6, or MLPCR-8 as the case may be, sanctioning the import, export or transport by the applicant of IMFL of the kind and quantity specified in the pass/permit to the place mentioned in the application. The original copy shall be retained by the permit/pass issuing Officer for record and for verification of the consignment on arrival. The duplicate and triplicate copies shall be sent to the Superintendent of Excise or such other officer as may be authorized in this behalf of the place of import, export or transport. The quadruplicate copy of the pass shall be given to the applicant.

A separate register of permits/passes shall be maintained by the permit/pass issuing authority in the form prescribed by the Commissioner in Prescribed Register-I and details of each permit/ pass issued shall be immediately entered in it together with the result of verification of the consignment on arrival.

12. Verification of consignment of IMFL on arrival. - On arrival of consignment, the Licencee shall at once report it to the Commissioner or Superintendent concerned for verification. The consignment should not be opened till the arrival of verifying Excise & Narcotics Officer. The verification of the consignment done by Officer-in-Charge of the bonded warehouse shall Indian Made Foreign Liquor be countersigned by officer authorised by the Commissioner. In the case of retail shop the verification done by officer authorised by Superintendent shall be countersigned by the Officer-in-Charge of an Excise & Narcotics Station. A copy of the invoice countersigned by concerned officer shall be returned to the sender and one copy be kept in the office.

13. Establishment for Supervision of Distillery, Bonded Warehouse, etc. - The distillery, brewery, bottling plant, bonded warehouse or other places of storage shall be under the charge of an Excise & Narcotics Officer appointed by the Commissioner or Superintendent of the district with supporting staff as the case may be. The cost of deployment of such officers and maintenance of establishment shall be added in ad valorem while maximum retail price is calculated. The licencee shall provide for office space and quarters for the staff as approved by the Commissioner. The licencee shall also employ adequate security at his own cost as may be directed by the Commissioner.

14. Distillery, Bonded Warehouse, etc. under joint lock and key of officers and licencee. - Every distillery, brewery, bottling plant, bonded warehouse or other places of storage shall be under the joint lock and key of the Officer-in-Charge thereof and of the licencee or his authorized agent. The lock used by the Officer-in-Charge shall be a government lock and the key shall remain in his personal custody.

15. Entry of persons into Distillery, Brewery, Bottling Plant, Bonded Warehouse or other Places of Storage. - Distillery, brewery, bottling plant, bonded warehouse or other places of storage shall be opened only for the entrance and exit of persons who have official business within. Except with the permission of the Officer-in-Charge, no one other than superior officers of the Excise & Narcotics Department, licencee of the bonded warehouse, their employees and licenced vendors who have come to purchase liquor, shall be allowed to enter the premises. All persons employed by the licencee shall be supplied with photo identity cards which shall be used as passes for entry and exit. Persons given permission by the Commissioner or Officer-in- Charge authorised by him shall be issued temporary passes.

16. Ejection of undesirable persons. - The Officer-in-Charge of a distillery, brewery, bottling plant, bonded warehouse or other places of storage, may eject and exclude from the premises any person whom he finds to have committed, or to commit any breach of these Rules or the provisions or who is intoxicated, riotous or disorderly. All actions taken by any such officer under this Rules shall forthwith be reported by him in writing to his official superiors.

17. Licencee etc. bound by provisions of the Act and Rules. - Licencee of a distillery, brewery, bottling plant, bonded warehouse or other places of storage shall be bound by the provisions of the Act and Rules and by all Rules for the management of bonded warehouse, or for issue of liquor there from, which may be prescribed under the Act from time to time, and by all special orders which may be issued by the Commissioner regarding any particular distillery, brewery, bottling plant, bonded warehouse or other places of storage, and shall cause all persons employed by them to obey all such Rules.

18. Working hours in a Distillery, Brewery, Bottling Plant, Bonded Warehouse or other Places of Storage. - The opening hours of distillery, brewery, bottling plant, bonded warehouse or other places of storage shall be fixed by the Commissioner. The Commissioner may, on sufficient and reasonable ground, direct such establishment to be opened even on a holiday or be closed on any working day.

19. Procedure to be observed on arrival of liquor. - On arrival of liquor consignment, the Officer-in-Charge of a bonded warehouse shall verify the correctness of the invoices and make entries of the receipt in the Prescribed Register-II and also on the pass covering the consignment. One copy of the pass with the entries of receipt shall be immediately returned to the person who issued the consignment after the officer authorised by the Commissioner or Superintendent countersigned the same. The other copy with the entries thereon shall be kept in the bonded warehouse or retail shop for audit purposes etc.

20. Receipt of Liquor. - No liquor shall be received in any bonded warehouse, retail shop or other places of storage unless accompanied by a pass from an Officer-in-Charge of the distillery, brewery, bottling plant, Winery or of the bonded warehouse from which they have been procured and by a permit from the Commissioner granting its import or transport permit issued by Superintendent.

21. Removal of Liquor from Bonded Warehouse. - No liquor shall be removed from bonded warehouse without payment of duties and fees under the Act, Rules and Orders and without production of transport permit from Competent Authority.

22. Breakage allowance. - An allowance of one to two percent may be made for the loss of liquor in transit due to breakage or leakage.

23. Bond for transport of liquor. - Liquor intended for bonded warehouse or a retail shop is transported under bond and is the sole risk and responsibility of the distiller, licencee of the bonded warehouse or retail shop. The bond is discharged when the liquor is deposited in a bonded warehouse or retail shop.

24. Disposal of liquor on expiry of license. - (1) On the expiry of the licence either on account of expiry of the term, or on account of cancellation or suspension, the Commissioner may take over or permit the successor of the licencee of the bonded warehouse or retail shop as the case may be, to take over the balance of liquor at cost price(ex-bonded price), or may require the licencee of the distillery, brewery, bottling plant, bonded warehouse or other places of storage, as the case may be, forthwith to remove all liquor remaining within the distillery, brewery, bottling plant, bonded warehouse or other places of storage on payment of duty and fees in full.

(2) If he fails to remove all liquor within thirty days of the receipt of written notice from the Commissioner, the cost of any establishment which may be necessary to employ at the distillery, brewery, bottling plant, bonded warehouse or other places of storage, may be recovered from the defaulter; and if he fails to do so within one month, the spirits shall be liable to forfeiture at the discretion of the Commissioner.

(3) A person who has been a licenced vendor may, on the expiry of his licence, and with the sanction of the Commissioner, sell wholesale to another licenced vendor any intoxicant which he is authorised under the conditions of his licence to sell and of which he has been lawfully in possession, provided that the intoxicant is fit for use.

Provided further that, if the Commissioner considers that the intoxicant or any part thereof is unfit for consumption or has otherwise deteriorated so as to be unsaleable, he shall cause the same to be destroyed without any compensation.

25. Maintenance of Accounts. - Licencee of a bonded warehouse shall keep regular accounts, prescribed by the Commissioner, in the bonded warehouse showing the brand-wise quantity of liquor received and issued showing the firm from which and vendors to which issued and the stock remaining in the bonded warehouse. Such accounts shall be kept opened at all times to the inspection of the Officer-in-Charge and of all superior Excise & Narcotics Officers.

26. Government not liable for loss etc. of Spirit in Distillery, Brewery, Bottling Plant, Bonded Warehouse or other Places of Storage. - Government shall not be held responsible for the destruction, loss or damage, by fire, thief or any other case whatsoever, occurring to any liquor stored in the distillery, brewery, bottling plant, bonded warehouse or other places of storage or in gauging or weighment. In case of fire or other accident, the Officer-in- Charge of a distillery, brewery, bottling plant, bonded warehouse or other places of storage shall immediately attend to open it at any hour by day or by night.

27. Smoking and fire prohibited. - Smoking or the use of fire whatsoever by any person within the premises of the distillery, brewery, bottling plant, bonded warehouse or other places of storage is prohibited.

28. Enclosure of Distillery, Brewery, Bottling Plant, Bonded Warehouse or other Places of Storage. - There shall be proper enclosure with strong iron gate in every distillery, brewery, bottling plant, bonded warehouse or other places of storage which shall be manned by an Excise & Narcotics personnel during working hours who shall ensure that no unauthorized person gains entry into the bonded warehouse. However, security of such establishment shall be the responsibility of the licencee.

29. Removal of Liquor from Bonded Warehouse, Distillery, Bottling Plant or Brewery. - No liquor shall be removed without the production of transport permit issued by Competent Authority

30. List of employees. - Each licencee shall furnish the list of his employees and their addresses to the Commissioner or the Superintendent of the District concerned in case of bonded warehouse and retail shop respectively. The licencee shall not employ those persons objected to by the Commissioner or the Superintendent. If any employee leaves the services of the licencee, the licencee shall immediately inform the fact to the Commissioner and Officer-in-Charge of the bonded warehouse or Superintendent of the district as the case may be.

31. Samples. - (1) In case of doubt of the origin or quality of any liquor, Officer-in-Charge of the bonded warehouse or any officer authorised by the Commissioner or Superintendent of the district in case of retail shop, may take two samples of liquor in bottles for analysis in presence of the licencee or his agent. The samples so taken shall be immediately sealed and both of them shall put their signatures on each label. One bottle shall be despatched to the chemical examiner for analysis and the second bottle be kept in the Excise & Narcotics office. Such batch of liquor where sample is drawn shall not be sold until further order from Competent Au- thority.

(2) If the result of examination conforms to prescribed specification, the liquor batch may be sold to licenced vendors or to customers.

(3) Where the result does not conform to the prescribed specifications they shall be declared unfit for consumption and be destroyed by the order of the Commissioner or Superintendent of the district as the case may be in presence of the licencee or his agent and the Excise & Narcotics officer so detailed.

(4) Licencee of the bonded warehouse or retail shop shall not be entitled to any compensation from the government.

32. Registration and Label Approval. - (1) A liquor company trying to do business in Mizoram shall have to register on payment of such fee per annum as may be prescribed by the Government.

(2) A liquor company having registration shall have to pay mono carton registration fee for liquor to be imported per annum as may be prescribed by the Government.

(3) All liquor produced in Mizoram or proposed to be supplied/marketed into Mizoram by a manufacturer/supplier from outside the State has to be approved by the Commissioner after paying label approval fee per annum, as may be prescribed by the Government. The label shall also bear inscriptions "For Sale in Mizoram Only" "Drinking of Liquor is Injurious to Health" "Not For Sale to Persons Below 21 Years" and the "Maximum Retail Price(MRP)".

Note: If change is to be made, the manufacturer shall have to pay registration or label approval fee again.

33. Hologram. - Registered hologram as approved by the Commissioner shall be affixed on the cap of the liquor bottle or on top of can to be imported into and manufactured in Mizoram so as to prevent duplicity. The manufacturer of liquor shall purchase such approved hologram only from the Commissionerate of Excise & Narcotics, Aizawl, Mizoram. No wholesaler shall import or sell liquor without approved hologram.

34. No advertisement. - No one should put up or display advertisement for liquor in any media and hoarding.

35. Laboratory. - Every plant shall have a laboratory for analysis of liquor and for maintenance of quality. The Government may also establish laboratory for analysis of liquor.

Part III

Licensing and Regulation of Distillery, Brewery and Bottling Plant

36. Application for licence. - Any person desiring to obtain a licence to set up a distillery, brewery or bottling plant in any place in Mizoram shall apply in Form No MLPCR-1 to the Commissioner giving the following particulars:-

(1) The name or names, and the address or addresses of the person or persons applying, if a firm, the name of every partner of the firm and, if a company, the registered name thereof;

(2) The purpose for which the distillery, brewery or bottling plant is proposed to be opened, specifying in detail the nature of the business which the applicant desires to carry on therein;

(3) The name of the place, the site and the building in which the distillery, the brewery or the bottling plant is to be constructed;

(4) The number and full description of the stills, vats and other permanent apparatus which the applicant wishes to work or set up, and the size and capacity of such still, etc.;

(5) The date from which, in the event of a licence being granted to him, the applicant proposes to commence working of the distillery, brewery or bottling plant;

(6) The amount of security which the applicant is ready to furnish for the due performance of the conditions on which a licence may be granted to him;

(7) A plan of the building which he intends to use or to construct for his distillery, brewery or bottling plant, and a plan showing the position of stills, vats and other permanent apparatus therein, and a list of store rooms, etc. connected therewith.

37. (1) Consideration of application. On receipt of the application, and after consulting the Superintendent of the District in which the distillery, brewery or bottling plant is proposed to be opened regarding the suitability of the site and buildings, if there be any already, and any other points, and on receipt of the Superintendent's verification report, observations and after such further inquiry as he deems necessary, the Commissioner shall decide whether the licence for the opening of the distillery, brewery or bottling plant should be granted or not. The number of distillery, brewery or bottling plant which can be allowed depending on the requirement of Mizoram and possibility of export to other states, and whether a licence for the working of a distillery, brewery or bottling plant is to be granted or not, the Commissioner will take into full consideration all aspects and the purposes for which it is proposed to be opened. Then only he will make recommendation or otherwise to government.

(2) Purpose for which a Distillery, Brewery or Bottling Plant may be opened -

(a) Manufacture and supply of foreign liquor;

(b) Supply of spirits for the manufacture of chemicals, medicated articles, etc., or for other industrial purposes, or

(3) Construction of Distillery, Brewery or Bottling Plant.

The applicant shall then be called upon to make arrangements for the construction of the distillery, brewery or bottling plant. Upon completion of the building and after the stills and other appliances and apparatus have been set up, he must furnish two fresh copies of the plans with the Superintendent of the district who shall cause them to be verified in any manner he thinks proper, and then submit one copy to the Commissioner for examination and for comparison with the plans first submitted, and for any further verification he may think necessary.

After approval by the Government, the Commissioner, shall grant a licence to the applicant in the prescribed Form No. MLPCR-2. The applicant shall be bound to conform to the orders of the Commissioner within a reasonable time to be fixed by the Commissioner regarding any addition or alteration to the buildings, stills, vats or other permanent apparatus or plant which he considers necessary, whether before or after the final plans are submitted, for the proper security of revenue or to render illicit practices impracticable.

(4) Necessary additions or alterations to buildings, stills etc. require prior sanction of Commissioner.

No addition or alteration to the buildings, stills or other permanent apparatus as not shown in the plan submitted by the applicant shall be made without prior sanction of the Commissioner. When any such additions or alterations are to be made fresh plans must be submitted to the Commissioner through the Superintendent with a certificate from the Officer-in-Charge that they are correct.

(5) Commissioner may at any time verify Additions and Plants.

It will be open to the Commissioner to verify at any time any of the additions and plants mentioned above, and if found unsuitable, he may require fresh plans to be submitted for approval. Such verification may be made by any officer deputed for the purpose, and such officer shall be allowed full access to the premises. Approval to the plan may be withheld until any point in respect of which they differ from plans already sanctioned has been rectified to the satisfaction of the Commissioner. The licencee shall be bound to carry out such rectification within a reasonable time to be fixed by the Commissioner.

38. Security deposit and execution of bond. - For the observance of the conditions of the licence and of these Rules and for the payment of all sums which may become due to Government, by way of duty, fees, fines or otherwise under these Rules, the licencee shall execute a deed hypothecating to Government his vat, pipes, pumps and all other apparatus including bottling plant, bottles, etc. together with the stock of liquor stored at any time during the validity of the licence and if so required by Government at the time of signing, deposit a sum not less than the licence fee as security.

39. Quarters for establishment - Office furniture. - The licencee shall provide suitable quarters, to the satisfaction of the Commissioner, for the Officer-in-Charge and sup- porting staff in proximity to the plant, and shall maintain such quarters properly. He shall also supply such office furniture as may be required for the use of such officers and staff within the plant.

40. Licencee to give notice of commencement of work. - Every licencee must give at least fifteen days notice in writing to the Commissioner, of the date on which he proposes to commence work and at least one month's notice before he ceases to work.

41. Power to withdraw establishment. - In case a licencee ceases work or fails to produce as planned for a period exceeding one month, the Commissioner may withdraw the establishment stationed at the plant and may prohibit all further work or production as planned until the licencee has given him fifteen days' notice in writing of the date on which he proposes to recommence work or produce as planned as the case may be.

42. (1) Arrangements of Stills, etc. - The licencee shall so arrange his stills that spirit shall discharge into closed and locked receivers of such pattern that no spirit can be removed from them unless they are unlocked. The Commissioner may require the licencee to affix to any receiver and apparatus which will prevent the supply and discharge cocks being open at the same time. Every pipe used for conveying spirit or feints must be so fixed and placed as to be visible throughout its entire length and shall, if the Commissioner so direct, be coated with oil paints of a particular colour, and all joints thereof shall be sealed in such manner as the Commissioner may prescribe. If the condensing worm is made of copper, or if the spirit passes through pipes wholly or partly made of copper, such measures as the Commissioner may direct, shall be taken by the licencee in order to Licensing and regulation of Distillery, Brewery and Bottling Plant protect the liquor from serious contamination by the copper.

There shall be no opening to any still, condenser or refrigerator, except -

(a) for connection with the wash backs(the vessel in which the wash or wort are fermented) or spirit receivers,

(b) properly - secured air cocks or air valves of number and description approved by the Commissioner.

(2) Fastenings for Locks. - The licencee shall provide and maintain suitable and secure fastenings, wherever the Commissioner may deem necessary, to all stills, spirit receivers, vats and other receptacles, fermentation- rooms, store-rooms, pipes etc.; to the satisfaction of the Commissioner, for the attachment of locks to be provided by Government. The keys of all such locks shall be retained by the Officerin- Charge. The licencee shall attach his own locks to all rooms used for the storage of spirit and may, if he so desires, also attach his own lock to any other fastening but shall be bound immediately to remove such locks when required by the Officer-in-Charge, to allow free inspection.

(3) Glass safe sampling. - The licencee shall, if the Commissioner so direct, provide between the stills and the spirit receivers a glass safe by which the quantity and strength of the spirits which are running, will at any moment, be visible to the operator, or a sampling apparatus so constructed that for every samples drawn off, an exactly equal quantity shall be discharged into a closed and locked receptacle. If required, both a safe and sampling apparatus shall be provided. The licencee shall also, if so required, provide branch pipes fitted with lock by means of which spirits of different strength and quali- ties may be diverted into separate receivers.

(4) Closed pipes for conveyance of Spirit from receivers to store room. - The stills, receivers and vats shall be so arranged that the spirit may be conveyed from the receivers to the store room through closed pipes. All pipes and all joints thereof shall be secured and sealed to the satisfaction of the Commissioner.

(5) Receivers and vats to be provided with dipping rods and to be gauged. - All receivers and vats in the plant must be placed so that the contents may be accurately gauged or measured and they must be fitted to the satisfaction of the Commissioner with proper dipping rods so adjusted to fix dipping places that the contents thereof at fifth of a centimeter of depth may at any time be ascertainable. The receivers and vats shall also be gauged in such manner as the Commissioner may, from time to time, direct; and no vessel shall be used as a receiver or store vat until it has been gauged and the gauging has been checked by such officer as the Commissioner may appoint. Records of the dimensions of such vessels shall be maintained in accordance with Rules prescribed by the Commissioner.

(6) Cock(tap). - Every cock(tap) kept or used in a plant shall be of such pattern and constructed in such manner as the Commissioner may from time to time direct.

(7) Rooms and vessels to be marked and numbered. - The licencee shall cause to be painted with oil colour and shall keep so painted upon the outside of every room or place and upon a conspicuous part of every vessel and utensil the name of such room, place, vessel or utensil, according to the purpose, for which it is to be used, and when more than one room, vessel or utensil is used for the same purpose, he shall also paint a progressive number on each, beginning with number one.

43. Vessels for storage. - Spirit shall be stored in sound vessels. Each vessel shall bear a serial number, painted or cut thereon. Its external parts must also be clearly visible.

44. Dipping place or level of vessel not to be altered. - The licencee shall not cause or allow the dipping place or level of any vessel to be altered, or any device to be used to deceive the Officer-in-Charge in taking the gauge of any vessel, or to prevent him from taking a true account of all wash of spirit in any vessels.

45. Materials. - The materials, or bases, to be used in distilling spirit or brewing beer, shall only be of such descriptions as are generally approved by the Commissioner. All materials used must be of good quality, and no ingredients noxious to health be used in distillation, brewing or added to the spirit or beer intended for human consumption.

46. (1) Removal of wash or wort, etc. - The licencee shall use only wash or wort which has been prepared within the plant, and no wash or wort (except spent wash or wort from which all alcohol has been extracted) shall be on any account removed from or allowed to pass out of the plant, except sealed samples forwarded by the Officer-in-Charge to the Chemical Examiner under the general or special order of the Commissioner.

(2) No wash or wort or Spirit to be brought into plant. - Except with the written permission of the Commissioner, no wash or wort or spirits not prepared or manufactured in the plant shall be brought into the plant.

(3) Wash or wort to be conveyed directly from wash backs to stills. - All wash or wort made in the plant shall be fermented in the wash backs and shall be conveyed directly therefrom into the still.

(4) Redistillation. - Except with the written permission of the Commissioner, the licencee shall not redistill any spirits other than those which remain in weak spirit receiver attached to the still and which have not been removed therefrom.

47. Strength of Spirit manufactured to be regulated by Commissioner. - The spirits manufactured in the plant shall not be distilled above or below such strengths and shall be subject to such periodical analysis as the Commissioner may direct, and the licencee shall be bound to take steps to remedy any defects in his product which the Commissioner may consider essential.

48. Strength of beer manufactured to be regulated by Commissioner. - The strength of beer manufactured in the plant shall be as prescribed by the Commissioner and shall be subjected to such periodical analysis as the Commissioner may direct, and the licencee shall be bound to take steps to remedy any defects in his product which the Commissioner may consider essential.

49. Notices. - (1) Declaration of proof Spirit in wash. - The licencee shall give such notice in writing as the Commissioner may prescribe, of the transfer of beer or spirit from the receivers to the store-room and of wash or wort from the fermenting vessels or wash backs to the still. This percentage shall be determined by means of instruments approved by the Commissioner.

(2) Periodical stoppage. - The licencee shall comply with such order issued by the Commissioner for the periodical stoppage of distillation or brewing for the purpose of ascertaining the quantity of spirit distilled from the quantity of wash or wort passed into the still.

50. Transfer of Spirit or beer from receiver to storeroom. - All spirit or beer collected in the receivers shall be transferred or conveyed into the store-room without unnecessary delay provided that no spirit or beer shall be so transferred without the knowledge of Officer-in-Charge.

51. Hours of work. - (1) All operations in a plant requiring the presence of an officer of the Excise & Narcotics Department, shall be stopped on Sundays and public holidays declared as such by the Government. In a plant, the licencee shall so arrange his operations that no officer of the Excise & Narcotics Department need ordinarily be on duty for more than eight hours on any working day.

(2) When distillations is carried on at night or at all other times when an officer of the Excise & Narcotics Department is not present, the plant gate shall remain locked provided that on Sundays or public holidays mentioned in sub-rule (1) the registered servants of the licencee may be allowed entry and exit between sunrise and sunset.

52. Accounts to be kept in a plant. - The licencee, in his/her plant, shall keep accurate accounts showing:-

(1) the quantity and description of materials used,

(2) the quantity of wash or wort and spirit or beer manufactured,

(3) the quantity of wash or wort used,

(4) the quantity of spirit or beer issued, and

(5) the quantity of wash or wort and spirit or beer in store.

Under the last head the quantity of spirit or beer remaining in stock in each cask, vat or other receptacle shall also be shown. Such accounts shall be open at all times for inspection by the Excise & Narcotics Officer-in-Charge or other Excise & Narcotics Officer authorised by the Commissioner or by all superior Excise & Narcotics Officers.

53. Daily Accounts to be kept by licencee. - The daily accounts of transactions made by holders of retail and bonded warehouse licences shall be maintained and kept in Prescribed Register-III which may be obtained from the Commissionerate of Excise & Narcotics Department and District offices. These shall be open to inspection by Excise & Narcotics Officers. These shall be preserved for one year after the period covered by the licence and shall be produced when called for by an Excise & Narcotics Officer not below the rank of Sub-Inspector of Excise & Narcotics.

54. Taking stock accounts. - Every licencee shall, when required by an Excise & Narcotics officer, of and above the rank of Sub-Inspector, assist with sufficient number of servants in taking account of his stock.

55. Submission of monthly statement. - At the close of each month the Officer-in-Charge of distillery, brewery, bottling plant, bonded warehouse or other places of storage shall submit in duplicate through the Superintendent of the District to the Commissioner, a Monthly statement of import or export of IMFL, overseas liquor and beer etc. together with duplicate copies of import or export passes, in Form No. MLPCR- 9 showing for the month concerned, all imports or exports of such liquor imported or exported to other states and the amount of duty collected. One copy shall be retained by the Superintendent concerned.

The Officer-in-Charge shall also submit in duplicate to the Commissioner Monthly statement showing details of stock of IMFL, Overseas liquor or Beer, etc. and Monthly statement showing the receipt and issue of IMFL, Overseas liquor or Beer etc. through the Superintendent of the District concerned in Form No. MLPCR- 10 and MLPCR-11 respectively. One copy shall be retained by the Superintendent concerned.

56. Closed Circuit Television (CCTV). - Every licencee must install Closed Circuit Television in his establishment covering every working room including bars, main doors, main gate and store rooms. Such data stored by the CCTV may be reviewed by Competent Authority at any time.

Part IV

Retail Sale of Liquor

57. Application for retail sale of liquor. - A person wishing to open a retail shop for sale of liquor must either personally or through his agent first submit an application accompanied by financial soundness statement from a recognized bank, up-to-date tax clearance certificate, certified copy of Voter's identity card, certified copy of Residential Certificate and certified two recent passport size photographs in Form No. MLPCR-12 to the Commissioner stating clearly :-

(i) the name, age and sex of the applicant with full address and contact number;

(ii) Parentage;

(iii) Proposed location for shop;

After scrutiny of the application and spot verification the Commissioner may forward to Government with recommendation or otherwise for necessary action.

58. Grant of licence for retail sale of liquor. - Licence for the retail sale of liquor for consumption on "Off" Or "On" The premises shall be granted in Form No. MLPCR-13 by the Commissioner with the previous sanction of the government after the applicant deposited necessary fee through challan. Such licencee shall abide by the Act, Rules and conditions therein and shall not sell liquor to persons already under the influence of liquor.

A licencee wishing to procure liquor from a bonded warehouse shall submit application for transport permit in Form No.

MLPCR-7 to Superintendent concerned after payment of Excise duty.

Note : Consumption "ON" the premises means clubs or hotel where liquor is served on the premises. Consumption "OFF" the premises means sale of liquor for consumption not on retail shop or its premises.

59. Application for liquor licence in a Club, Government Lodgings and Hotel. - A holder of hotel or club licence or Officer in-charge of Government Lodgings who applies for sale of liquor for consumption on premises may submit application in Form No. MLPCR-14 with ground plan of the premises indicating the room or rooms intended to be used for the purpose stating clearly: -

(i) the name, age and sex of the applicant with full address and contact number;

(ii) Parentage;

(iii) Location of hotel etc.

After scrutiny of the application and spot verification the Commissioner may forward to Government with recommendation or otherwise for necessary action.

Licence for the retail sale of liquor for consumption on the premises in hotel or club shall be granted in Form No. MLPCR- 15 by the Commissioner with the previous sanction of the government after the applicant deposited necessary fee through challan to the treasury. Such licencee shall not sell liquor to persons already under the influence of liquor.

A licencee wishing to procure liquor from a bonded warehouse shall submit application for transport permit in Form No. MLPCR-7 to Superintendent concerned after payment of Excise duty.

60. Permit for purchase, possession and consumption of liquor. - A person having attained 21 years of age and having no record as illegal liquor seller may apply for permit for purchase, possession and consumption of liquor to Superintendent of the District in Form No.MLPCR-16.

The Superintendent, if he is satisfied with the application, shall issue permit of the above in Form No.MLPCR-17 after payment of fee prescribed through Treasury challan. The person to whom permit is issued shall strictly abide by the Act, Rules and conditions imposed therein.

Note : Proof of age shall be Voter's Identity Card or Birth Certificate.

61. Limit of sale and possession. - Limit of sale to a person in one month shall be six bottles of IMFL (750 ml or its equivalent), ten bottles (650 ml or its equivalent) each of beer and wine. This shall also be the limit of possession for a person who holds permit for purchase and consumption of liquor in one month.

The person possessing such permit shall purchase only from a licenced vendor.

62. No display of liquor. - No retail vendor shall display liquor to be visible from outside. The sold liquor should be properly wrapped in papers and put in non-transparent bag.

63. Cost of liquor to be displayed. - The price or MRP of each liquor shall be displayed conspicuously in a board inside the retail shops.

64. No retail shop near place of religious worship or school. - No retail sale shop shall be within close vicinity of place of religious worship or school.

65. Canteen tenant licence. - Canteen licence for the sale of foreign liquor under the military 'Canteen' system shall be granted by the Superintendent of the District on payment of fees prescribed by the Government.

Part V

Miscellaneous

66. (1) Application for grant of exclusive privilege for manufacture and sale of country liquor. A person wishing to manufacture or supply by wholesale or retail any country liquor for a special event shall submit an application in Form No MLPCR-19 to the Commissioner in writing stating the following particulars:-

(a) The name or names, and the address or addresses of the person or persons applying, if a firm, the name of every partner of the firm;

(b) The purpose for which the liquor is to be manufactured in detail;

(d) The number and full description of the stills and other apparatus which the applicant wishes to work or set up, and the size and capacity of such still, etc.;

(e) The date from which, in the event of a licence being granted to him, the applicant proposes to commence work;

(f) The quantity of country liquor proposed to manufacture.

(g) Period for which proposed to manufacture and sale.

(h) Recommendation of organiser of the event;

(2) Consideration of application.

On receipt of the application, and after consulting the Superintendent of the district concerned the Commissioner may grant permit in Form No. MLPCR-20 for manufacture of such country liquor imposing conditions he deems necessary and prescribing such duties or fees which may be taken.

If the Commissioner issued permission as above, he shall inform Superintendent concerned for vigilance and monitoring.

(3) Security deposit and execution of bond.

For the observance of the conditions of the permit and of these Rules and for the payment of all sums which may become due to Government, by way of duty, fees, fines or otherwise under these Rules, the licencee shall execute a bond or deposit such sum as may be deemed necessary as security.

67. Fixation of licence fee, etc. - The Government may, by notification, fix excise duty and fees for licence, permit, pass fee, special fee for overseas liquor (bottled in origin) and special permit fee for purchase of IMFL from time to time.

68. Fixation of price. - (1) The criteria for fixation of wholesale or MRP of liquor for each licensing year shall be decided by the Commissioner. Thereafter, the Commissioner may fix the price of liquor in wholesale or in retail.

(2) The Commissioner, for reasons to be recorded in writing, may increase or decrease the existing wholesale or retail prices.

(3) Where the price of any liquor is fixed under sub-rule(1) or sub-rule (2), the licencee shall be bound to sell such liquor at such price.

(4) In case of IMFL, the Commissioner shall fix the prices. However, MRP, as arrived at, by adding various components of price structure, shall be displayed on each bottle by the manufacturer along with "For Sale in Mizoram Only" "Drinking of Liquor is Injurious to Health" and "Not For Sale to Persons Below 21 Years". The importer/ wholesaler shall inform the manufacturer the price (MRP) so fixed one month in advance before import.

(5) While fixing the MRP of liquor, the same shall be rounded off to the next higher multiple of:

(a) Rupees ten in the case of one litre and above;

(b) Rupees five in the case of 180 ml and above;

(6) The amount so increased shall be added in the duty.

69. Sensitising public against consumption of liquor at Public Places. - The licencee shall exhibit prominently in the licenced premises notice drawing the attention of the public to the provisions of section 42(3), (4) and (5) of the Act that consumption of liquor in a public place, making nuisance and driving any motor vehicle under the influence of liquor is strictly prohibited and punishable with imprisonment or fine or with both.

70. Use of Breathalyser. - Consumption and influence of liquor is proved if a person's blood alcohol content level is 30mg or above per 100ml detected in a test by a breathalyser.

71. Endorsement to Motor Vehicle Licencing Authority. - A person who is proved to be driving vehicle while under the influence of liquor/drink may be sent to motor vehicle licencing authority (District Transport Officer) with all relevant documents for taking action under Section 19(1)(f)(i)(ii) of the Motor Vehicles Act, 1988 read with Rule 21(16) of the Central Motor Vehicles Rules, 1989.

72. Dry days. - Apart from dry days declared by the Commissioner, Sundays and National Holidays shall be dry days. Dry days will include sale and consumption on premises.

73. Blacklist. - (1) Any licencee, tenderer, bidder, manufacturer or supplier, whose products are sold in Mizoram, may be blacklisted by the Commissioner for violation of the provisions of the Act and the Rules made thereunder or for any other reason which may be considered detrimental to the interest of revenue or public health. No such order shall be passed without giving reasonable opportunity of hearing to the person concerned.

(2) Any person whose name is mentioned in the blacklist shall be debarred from applying for or holding any excise licence within Mizoram for such period, not exceeding five years, as may be specifically indicated in the order.

(3) The name of the blacklisted persons shall be circulated by the Government to the Excise authorities of the neighbouring States.

74. Social Work. - (1) A person convicted under section 43(2) of the Act and who is ordered to do social work (community service) shall perform social work which may include sweeping and cleaning public places, market areas, public toilets, hospital premises, court premises, public drains, rendering help in orphanages, old age homes etc. under the supervision of Excise & Narcotics or Police personnel detailed by the Officer-in-Charge of an Excise & Narcotic Station or of a Police Station respectively.

(2) Detailed performance record shall be maintained by the said Officer and within one week of performance of work, compliance report shall be submitted by the said Officer to the court which passes the conviction order.

75. Disposal of confiscated liquor etc. - (1) Confiscated IMFL and overseas liquor fit for human consumption shall be sold by means of auction to retail vendors and holders of permit for consumption only;

(2) Confiscated country liquor and IMFL unfit for human consumption shall be destroyed;

(3) Confiscated articles other than liquor shall be sold by means of auction.

76. Special permit for purchase of IMFL. - The Commissioner may grant special permit for purchase and possession of IMFL for the quantity of more than the normal limit of possession prescribed, after fixing a reasonable period for validity of the special permit, if he is satisfied that the purpose is reasonable on condition that no public nuisance, unruly behaviour etc. shall occur. Special permit fee as may be prescribed by the Government shall be levied.

77. Saving. - These Rules shall not in any way affect anything done or any proceedings done before the enforcement of these Rules based on any other the Act, Rules or Orders then in force.

Standardised Forms

(Design of Standardised forms may be modified/arranged for ease of use or to conform with the standard office procedure)

Form MLPCR-1

[See Rule 5, 36]

Application For Establishing Distillery / Brewery / Bottling Plant / Bonded Warehouse or Other Places of Storage*

Attach 2 certified copies of recent passport size photographs

To,

Sir,

I/We desire to establish distillery/brewery/winery/ bottling plant/ bonded warehouse / other places of storage* and pray for issue of licence to me/us. Necessary particulars in support of my/our application are as follows:-

1. Name of applicant (in case of a firm names of all partners/ in case of company or society the name of Managing Director/Chairman): .................................

2. Father's Name : .................................

3. Age of the applicant : .................................

4. Nationality : .................................

5. Occupation : .................................

6. Address : .................................

7. Proposed location (Copy of LSC and plan) : .................................

8. Quantity and kind of liquor proposed to produce. (if applicable) : .................................

9. Number, size & description of vessels & apparatus (if applicable): .................................

10. Availability of expert if so, name & qualification (if applicable) : .................................

Declaration

I/We declare that the particulars mentioned in the application are correct. I/We hereby undertake to abide by the conditions of the licence and provisions of the Mizoram Liquor (Prohibition and Control) Act 2014, Rules, Orders and Instructions thereunder.

List of enclosure:

1. Certified Residential Certificate copy

2. Copy of Bank statement upto last six months

3. Tax clearance certificate

4. Copy of LSC and plan

Signature of the Applicant.

* Strike out which is not applicable.

Form MLPCR-2

[See Rule 5, 37(3)]

Licence For Establishing of Distillery/ Brewery/ Bottling Plant/ Bonded Warehouse / Other Places of Storage

Paste passport size photograph of the licenced holder.

Licence is hereby granted to ...................(hereinafter referred to as "The Licencee") on payment of a licence fee of rupees ........................ authorising him/her to establish distillery / brewery / bottling plant / bonded warehouse / other places of storage* under and subject to the provisions of the Mizoram Liquor (Prohibition and Control) Act, 2014, Rules, Orders and Instructions (hereinafter referred to as "the said Rules"), situated at ..................... during the period of one year from ........ day of .....20..... to 31st March..................... on the following conditions, namely:-

Conditions

(1) The licencee shall not produce/store except at the place mentioned above and under the supervision of the Officer-in- Charge.

(2) The licencee shall use only materials approved by the Commissioner.

(3) The licencee shall not dilute or adulterate the liquor, or store or permit to be stored any liquor which he knows to be diluted or adulterated.

(4) All receptacles shall be so placed and fixed as to facilitate the contents thereof being accurately gauged and measured. Each receptacle shall be gauged by the Officer-in-Charge and shall bear a distinctive serial number and have its capacity distinctly and indelibly marked on it. A table showing the dimensions and capacities of the receptacles shall be maintained by the licencee for reference. Measuring labels shall be affixed to show contents at one centimetre of depth of each receptacle.

(5) There shall be proper enclosure with strong iron gate which shall be manned by an Excise & Narcotics personnel during working hours who shall ensure that no unauthorized person gain entry into the bonded warehouse. However, security of such establishment shall be the responsibility of the licencee.

(6) The licencee shall, besides providing suitable office accommodation with sanitary arrangements for the supervisory staff within the premises, also supply them with such furniture and other articles as the Commissioner or any other officer so authorised may consider necessary.

(7) The licencee shall not permit or allow any smoking and use of bare light or fires within the premises.

(8) The licencee shall not discontinue the manufacture unless he has given to the Commissioner or any other officer so authorised three months notice of his intention to do so.

(9) (a) There shall be only one entrance to the bonded warehouse and one door to the compartments or rooms.

(b) Every plant shall be under the joint lock and key of the Officer-in-Charge thereof and of the licencee or his authorized agent. The lock used by the Officer-in-Charge shall be a government lock and the key shall remain in his personal custody. At the end of each working day the Officer-in-Charge and the licencee shall close and lock every building, room or compartment therein.

(10) The licencee shall keep affixed on the outside of each room or compartment a sign on which should be conspicuously painted in oil colour, the purpose for which the room or compartment is intended to be used and no room or compartment or receptacle intended for a specific purpose shall be used for a different purpose.

(11) (a) The licencee shall maintain accounts showing a correct account of -

(i) the period allowed for fermentation;

(ii) the names and quantities of other ingredients, if any, added before, during or after fermentation/ blending;

(iii) the period allowed for ageing;

(iv) quantity of liquor manufactured;

(v) the quantity of liquor issued from the plant with the dates of issue, names of the licencees to whom and the places to which the liquor has been consigned;

(vi) the balance in stock after each transaction; and

(vii) the quantity of residue and base and the manner of their disposal.

(b) The licencee shall maintain day-to-day accounts showing therein the stock of liquor at the end of each day.

(c) The entries in the account books should not be erased or overwritten. Should it be necessary to correct any entry it should be rounded in red ink in such manner as to leave it distinctly visible and the correct entry should be inserted above it. Every such correction should be initialled by the Officer-in-Charge.

(12) The licencee shall issue authorisation signed by himself and countersigned by the Officer-in-Charge to all his agents or servants who are allowed to enter the plant. No person who does not hold an authorisation shall be allowed to enter the plant. It will be open to the Officer-in-Charge to cancel any authorisation countersigned by him.

(13) Except with the written permission of the Commissioner or any other officer so authorised, the licencee shall not sell, transfer or sub-lease the right of manufacture conferred upon him by this licence, nor shall he, in connection with exercise of the said right, enter into any agreement or arrangement which is in the nature of a sub-lease. If any question arises whether any agreement or arrangement is in the nature of sub-lease, the decision of the Commissioner or any other officer so authorised shall be final and binding on the licencee.

(14) The licencee shall, on a requisition from the Officer-in-Charge, allow him to take samples of the material used, at any stage and the liquor stored in the plant, free of cost, whenever required for the purpose of chemical analysis. The Licencee shall pay such fee as may be determined by the Government from time to time for each examination of sample made by the Chemical Analyst.

(15) The licencee shall allow the Officer-in-Charge or any other Officer duly authorised by the Commissioner to take stock of liquor stored at the plant at least twice in a year. The licencee shall be required to explain the excess or deficiency in the stock if it exceeds or falls short by one per cent. If the explanation is not satisfactory, the licencee may be required to pay such excise duties as the Commissioner may direct.

(16) The licencee shall maintain such measures and weights as may be determined by the Officer-in-Charge with the previous approval of the Commissioner.

(17) The licencee shall provide fire extinguisher and other fire safety equipments within the premises of the bonded warehouse. The licencee should ensure that the staff working in the bonded warehouse are trained and capable of effectively handling fire safety equipments.

(18) The Licencee shall provide for emergency exits in the premises of the bonded warehouse.

(19) No liquor shall be removed from bonded warehouse without payment of duties and fees under the Act, Rules and Orders and without production of transport permit from Competent Authority.

(20) Every licencee shall, when required by an Excise & Narcotics officer of and above the rank of Sub-Inspector, assist with sufficient number of servants in taking account of his stock.

(21) The licencee must install Closed Circuit Television in his establishment covering every working room including bars, main doors, main gate and store rooms. Such data stored by the CCTV may be reviewed by Competent Authority.

(22) The licence may be suspended or cancelled in accordance with the provisions of the Mizoram Liquor (Prohibition and Control) Rules, 2014.

Granted this .................. day of ..........................., 201........

Round Seal

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Form MLPCR-3

[See Rule 7]

Application For Import of Foreign Liquor, Etc.

Application for a Pass/Permit for import of Indian Made Foreign Liquor, Overseas Liquor, Denatured Spirit or Extra Neutral Alcohol* under bond into Mizoram.

Name and Address of applicant	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Route by which liquor is to be imported	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................

Date...................

Signature of the licencee with seal

Description and Quantity of Liquor to be Imported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

**********************************************

For Use in Commissioner's Office

Gross pass fee payable on total consignment and head of account to which payable.

Gross amount payable to Treasury	Head of Accounts

Returned to applicant to deposit Challan.

Issue Pass/Permit in form ............................

Commissioner of Excise & Narcotics.

Mizoram, Aizawl.

* Strike out which is not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol into Mizoram.

Original

[To be retained by the Commissioner, Excise & Narcotics Department. The copy of Challan is to be enclosed on this as authority for issuing the permit.]

Permit for the import of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. into Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

The full ............................... amounting to Rs. ...................... having been paid at the Treasury/Sub-Treasury at .................... by Challan No .................dt ..............................

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ........................

Dated......................

Copy to:

1. M/s ........... [From which import is to be made.]

2. The Commissioner of Excise, Government of ..................[State from which import is to be made] for favour of information with a request to accord sanction for export and to endorse a copy of this form to this office for record.

3. The Excise, Officer In-charge M/s ...............[Name of distiller/brewery/bottling plant/bonded warehouse] for in- formation and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

4. The Excise & Narcotics Officer In-charge ......... [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of receipt of the consignment immediately.

5. The Superintendent of Excise, .....................District, .................. [From which import is to be made] for information.

6. M/s .....................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit Or Extra Neutral Alcohol Into Mizoram.

Duplicate

[To be sent to the Commissioner of Excise of the place from which import is made.]

Serial No. of permit/pass	:	...........................
Date of issue	:	............................

Name and Address of the licensee	.........................
Name of dis tillery , brewery , etc ., from which liquor is to be imported in Mizoram.	.........................
Date before which the consignment of liquor is to be despatched to Mizoram	.........................
Validity of the permit	.........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .....................

Dated......................

Copy to:

1. M/s ........... [From which import is to be made.]

3. The Excise, Officer In-charge M/s ............[Name of distiller/brewery/bottling plant/bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

4. The Excise & Narcotics Officer In-charge ............... [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of receipt of the consignment immediately.

5. The Superintendent of Excise, .....................District, ............... [From which import is to be made] for information.

6. M/s ........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol into Mizoram.

Triplicate

[To be sent to the Excise Officer-in-Charge of the place from which import is to be made.]

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ....................

Dated..........................

Copy to:

1. M/s ........... [From which import is to be made.]

2. The Commissioner of Excise, Government of ............[State from which import is to be made] for favour of information with a request to accord sanction for export and to endorse a copy of this form to this office for record.

4. The Excise & Narcotics Officer In-charge ............ [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of receipt of the consignment immediately.

5. The Superintendent of Excise, ..............District, ............... [From which import is to be made] for information.

6. M/s ........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit Or Extra Neutral Alcohol into Mizoram.

Quadruplicate

[To be handed over to the person to whom permit is granted to accompany the consignment.]

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

The full ...................... amounting to Rs. ................ having been paid at the Treasury/Sub-Treasury at ............... by Challan No .................dt ......................

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ..........................

Dated..........................

Copy to:

1. M/s ........... [From which import is to be made.]

3. The Excise, Officer In-charge M/s ...............[Name of distiller/brewery/bottling plant/bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

4. The Excise & Narcotics Officer In-charge .................. [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of receipt of the consignment immediately.

5. The Superintendent of Excise, ...............District, ............ [From which import is to be made] for information.

6. M/s ..................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit Or Extra Neutral Alcohol Into Mizoram.

Quintuplicate

[To be sent to the Officer-in-Charge, Excise & Narcotics, bonded warehouse, Mizoram.]

Permit for the import of Indian Made Foreign Liquor, Extra

Neutral Alcohol, etc. into Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

The full ............................. amounting to Rs. ...................... having been paid at the Treasury/Sub-Treasury at .................... by Challan No .................dt ..............................

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ..........................

Dated..........................

Copy to:

1. M/s ........... [From which import is to be made.]

2. The Commissioner of Excise, Government of ...............[State from which import is to be made] for favour of information with a request to accord sanction for export and to endorse a copy of this form to this office for record.

4. The Excise & Narcotics Officer In-charge ..................... [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of receipt of the consignment immediately.

5. The Superintendent of Excise, ...................District, ................. [From which import is to be made] for information.

6. M/s ........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit For The Import of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol into Mizoram.

Sextuplicate

[To be sent to the Superintendent of Excise of the district from which import is to be made.]

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

The full .................... amounting to Rs. ............ having been paid at the Treasury/Sub-Treasury at ............ by Challan No .................dt ........................

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ..........................

Dated..........................

Copy to:

1. M/s ........... [From which import is to be made.]

5. The Superintendent of Excise, ....................District, .............. [From which import is to be made] for information.

6. M/s .....................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-4

[See Rule 11]

Permit for the Import of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol into Mizoram.

Septuplicate

[To be handed over to the Manager, (Bonded) Warehouse/ Distillery/Brewery/Winery* from which import is to be made.]

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be imported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ..........................

Dated..........................

Copy to:

1. M/s ........... [From which import is to be made.]

3. The Excise, Officer In-charge M/s .........[Name of distiller/brewery/bottling plant/bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/ pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

5. The Superintendent of Excise, ...................District, ................ [From which import is to be made] for information.

6. M/s ........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-5

[See Rule 8]

Application For Export of Foreign Liquor, Etc.

Application for a Pass/Permit for export of Indian Made Foreign Liquor, Overseas Liquor, Denatured Spirit or Extra Neutral Alcohol under bond from Mizoram.

Name and Address of applicant	.....................
Name of distillery, brewery, etc., from which liquor is to be exported.	.....................
Route by which liquor is to be exported	.....................
Date before which the consignment of liquor is to be despatched from Mizoram	.....................

Date ...................

Signature of the licencee with seal

Description and Quantity of Liquor to be Exported

Description of liquor in details	Quantity to be exported
Description of liquor in details	In bottle						In case
	1000ml	750ml	375ml	180ml	Beer	Other (in litre)

Gross pass fee payable on total consignment and head of account to which payable.

For Use in Commissioner's Office

Gross amount payable to Treasury	Head of Accounts

Returned to applicant to deposit Challan.

Issue Pass/Permit in form ...................................

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Form MLPCR-6

[See Rule 11]

Permit for the Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Original

[To be retained by the Commissioner. The copy of Challan is to be enclosed on this as authority for issuing the permit.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ....................

Dated..........................

Copy to:

1. M/s ........... [To which export is to be made.]

2. The Commissioner of Excise, Government of ...............[State to which export is to be made] for favour of information with a request to accord import sanction and to endorse a copy of the same to this office for record.

5. The Superintendent of Excise, .......................District, .................... [To which export is to be made] for information.

6. M/s .....................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit For The Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Duplicate

[To be sent to the Commissioner of the place of export for record.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .......................

Dated.........................

Copy to:

1. M/s ........... [To which export is to be made.]

5. The Superintendent of Excise, .....................District, ............... [To which export is to be made] for information.

6. M/s .....................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit For The Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Triplicate

[To be sent to the Officer-in-Charge of the place to which export is to be made.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .....................

Dated .....................

Copy to:

1. M/s ........... [To which export is to be made.]

5. The Superintendent of Excise, ........................District, ............... [To which export is to be made] for information.

6. M/s ...........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit For The Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Quadruplicate

[To be handed over to the person to whom permit is granted to accompany the consignment.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .....................

Dated .....................

Copy to:

1. M/s ........... [To which export is to be made.]

5. The Superintendent of Excise, ....................District, ................. [To which export is to be made] for information.

6. M/s ...........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit for the Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Quintuplicate

[To be sent to the Officer-in-Charge, bonded warehouse, Mizoram.]

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. ........................

Dated ........................

Copy to:

1. M/s ........... [To which export is to be made.]

2. The Commissioner of Excise, Government of ..................[State to which export is to be made] for favour of information with a request to accord import sanction and to endorse a copy of the same to this office for record.

4. The Excise & Narcotics Officer In-charge ........................ [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of issue of the consignment immediately.

5. The Superintendent of Excise, ..................District, ............. [To which export is to be made] for information.

6. M/s ........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit For The Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Sextuplicate

[To be sent to the Superintendent of Excise of the district to which export is to be made.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .....................

Dated .....................

Copy to:

1. M/s ..................... [To which export is to be made.]

4. The Excise & Narcotics Officer In-charge .............................. [Bonded warehouse, Mizoram] for information and necessary action. He is directed to report to this office the date of issue of the consignment immediately.

5. The Superintendent of Excise, ....................District, ................. [To which export is to be made] for information.

6. M/s ..............................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-6

[See Rule 11]

Permit for the Export of Indian Made Foreign Liquor Including Denatured Spirit or Extra Neutral Alcohol From Mizoram.

Septuplicate

[To be handed over to the Manager, (Bonded) Warehouse/ Distillery/Brewery/Winery* from which import is to be made.]

Permit for the export of Indian Made Foreign Liquor, Extra Neutral Alcohol, etc. from Mizoram under bond in which full duty/pass fee has been paid from a distillery/brewery/bottling plant/ bonded warehouse*. This permit is not transferable.

Serial No. of permit/pass	: ..............................
Date of issue	: ..............................

Name and Address of the licensee	........................
Name of distillery, brewery, etc., from which liquor is to be imported in Mizoram.	........................
Date before which the consignment of liquor is to be despatched to Mizoram	........................
Validity of the permit	........................

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Memo No. .....................

Dated .....................

Copy to:

1. M/s ........... [To which export is to be made.]

5. The Superintendent of Excise, ...................District, .............. [To which export is to be made] for information.

6. M/s ...........................[Applicant] for information and necessary action.

7. Guard File.

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

* Strike out entries not applicable.

Form MLPCR-7

[See Rule 9, 58 & 59]

Application for Transport of Indian Made Foreign Liquor, Etc.

Application for a Pass/Permit for transport of Indian Made Foreign Liquor and Overseas Liquor inside Mizoram.

Name and Address of applicant	.....................
Name of distillery, brewery, etc., from which liquor is to be exported.	.....................
Route by which liquor is to be exported	.....................
Date before which the consignment of liquor is to be despatched from Mizoram	.....................

Date ...................

Signature of the applicant

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

*****************************************************

For Use in Superintendent of Excise & Narcotics' Office

Gross pass fee payable on total consignment and head of account to which payable.

Gross amount payable to Treasury	Head of Accounts

Returned to applicant to deposit Challan.

Issue Pass/Permit in form ................................................

Superintendent of Excise & Narcotics,

......... District, .....................

Form MLPCR-8

[See Rule 11]

Pass/ Permit For the Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Original

(To be retained in the office of the issuing authority)

Serial number of pass/permit.......................................

Date of issue..................................................................

Name and Address of applicant	.......................
Name of warehouse from which liquor is to be transported	.......................
Route by which liquor is to be transported	.......................
Validity of the permit	.......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to.................................... at.......................... in the District of ...................... . The full duty/pass fee amounting to Rs .......................... having been paid at .................... Treasury vide challan No.................................. dt .........................

The................ 20......

Superintendent of Excise & Narcotics

............. District, ......,

Mizoram.

Memo No. ........................

Dated.................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, ............., district, ...................., Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

4. The Excise & Narcotics Officer In-charge M/s ...............[Name of bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

5. M/s ........................[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

................... District, ........., Mizoram.

Form MLPCR-8

[See Rule 11]

Pass/ Permit For The Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Duplicate

[To be sent to the Superintendent of the place of export for record.]

Serial number of pass/permit .......................................

Date of issue..................................................................

Name and Address of applicant	.......................
Name of warehouse from which liquor is to be transported	.......................
Route by which liquor is to be transported	.......................
Validity of the permit	.......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to................................ at............................. in the District of ..................... . The full duty/pass fee amounting to Rs ....................... having been paid at ..................... Treasury vide challan No......................... dt ...................

The..................20......

Superintendent of Excise & Narcotics

........... District, ......, Mizoram.

Memo No. .............................

Dated..........................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, .............., district, ...................., Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

4. The Excise & Narcotics Officer In-charge M/s ............[Name of bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

5. M/s ............[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

................... District, ........., Mizoram.

Form MLPCR-8

[See Rule 11]

Pass/ Permit for the Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Triplicate

[To be sent to the Officer-in-Charge of the bonded warehouse from which export is to be made.]

Serial number of pass/permit ........................

Date of issue................................................

Name and Address of applicant	.......................
Name of warehouse from which liquor is to be transported	.......................
Route by which liquor is to be transported	.......................
Validity of the permit	.......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to................................ at............................. in the District of .................. . The full duty/pass fee amounting to Rs ............................. having been paid at ................. Treasury vide challan No........................... dt .........................

The................. 20......

Superintendent of Excise & Narcotics

........... District, ......., Mizoram.

Memo No. .........................

Dated....................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, ..........., district, ................, Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

4. The Excise & Narcotics Officer In-charge M/s .........[Name of bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

5. M/s ........................[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

................... District, ........., Mizoram.

Form MLPCR-8

[See Rule 11]

Pass/ Permit for the Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Quadruplicate

[To be handed over to the person to whom permit is granted to accompany the consignment.]

Serial number of pass/permit ......................

Date of issue..............................................

Name and Address of applicant	......................
Name of warehouse from which liquor is to be transported	......................
Route by which liquor is to be transported	......................
Validity of the permit	......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to ................. at ................... in the District of ............ . The full duty/pass fee amounting to Rs ............. having been paid at ................... Treasury vide challan No..................... dt .........................

The ............ 20......

Superintendent of Excise & Narcotics

........ District, .....,

Mizoram.

Memo No. ............................

Dated...................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, .................., district, ..................., Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

4. The Excise & Narcotics Officer In-charge M/s ..................[Name of bonded warehouse] for information and necessary action. He is to endorse a copy of the permit/pass of Indian Made Foreign Liquor/Beer issued from this office for verification and record.

5. M/s ........................[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

........ District, ........., Mizoram.

Form MLPCR-8

[See Rule 11]

Pass/ Permit For the Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Quintuplicate

[To be sent to the Commissioner of Excise & Narcotics, Mizoram.]

Serial number of pass/permit .......................................

Date of issue..................................................................

Name and Address of applicant	......................
Name of warehouse from which liquor is to be transported	......................
Route by which liquor is to be transported	......................
Validity of the permit	......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to ............................... at............................. in the District of ......................... . The full duty/pass fee amounting to Rs ............................. having been paid at ........................... Treasury vide challan No.................................. dt .........................

The ........... 20......

Superintendent of Excise & Narcotics

........... District, .........,

Mizoram.

Memo No. ....................

Dated...........................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, .................., district, .........................., Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

5. M/s ........................[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

................... District, ........., Mizoram.

Form MLPCR-8

[See Rule 11]

Pass/ Permit For The Transport of Indian Made Foreign Liquor and Overseas Liquor From Bonded Warehouse Inside Mizoram.

Sextuplicate

[To be handed over to the Manager, Bonded Warehouse from which liquor is to be procured.]

Serial number of pass/permit .......................................

Date of issue..................................................................

Name and Address of applicant	......................
Name of warehouse from which liquor is to be transported	......................
Route by which liquor is to be transported	......................
Validity of the permit	......................

Description and Quantity of Liquor to be Transported

Description of liquor (in details)	Quantity to be exported
Description of liquor (in details)	In bottle							Total (In case)
	1000ml	750ml	375ml	180ml	650ml	____ml	Other (in litre)

Permit is hereby granted for the transport of the above mentioned liquor to ............................... at............................. in the District of .................. The full duty/pass fee amounting to Rs ............................. having been paid at ........................... Treasury vide challan No.................................. dt .........................

The........... 20......

Superintendent of Excise & Narcotics

................... District, .........,

Mizoram.

Memo No. ..........................

Dated ..........................

Copy to:

1. M/s ................[From which liquor is to be procured]

2. The Commissioner of Excise & Narcotics, Mizoram for information.

3. The Superintendent of Excise & Narcotics, .................., district, ................., Mizoram [District from which liquor is to be procured] for favour of information and necessary action.

5. M/s .....................[Applicant] for information and necessary action. He is directed to inform this office the arrival of the consignment immediately for early verification.

6. Guard File.

Superintendent of Excise & Narcotics

................... District, ........., Mizoram.

Form MLPCR-9

[See Rule 55]

Monthly Statement of Indian Made Foreign Liquor and Overseas Liquor Imported / Exported

Original

Through:

The Superintendent of Excise & Narcotics,

________ District, _________

No. & date of import/ export pass	Name of the place of import / export	Description of IMFL/ Overseas Liquor	Quantity		Rate of duty levied	Amount collected	Amount payable to the State of Import/export	Remarks
No. & date of import/ export pass	Name of the place of import / export	Description of IMFL/ Overseas Liquor	Bulk litre	Proof litre	Rate of duty levied	Amount collected	Amount payable to the State of Import/export	Remarks

Yours faithfully,

Officer-in-Charge,

(distillery, brewery, bottling plant, bonded warehouse or other places of storage)

Form MLPCR-9

[See Rule 55]

Monthly Statement of Indian Made Foreign Liquor and Overseas Liquor Imported / Exported

Duplicate

[To be retained by the Superintendent of Excise & Narcotics concerned]

Through :

The Superintendent of Excise & Narcotics,

________ District, _________

No. & date of import/ export pass	Name of the place of import / export	Description of IMFL/ Overseas Liquor	Quantity		Rate of duty levied	Amount collected	Amount payable to the State of Import/export	Remarks
No. & date of import/ export pass	Name of the place of import / export	Description of IMFL/ Overseas Liquor	Bulk litre	Proof litre	Rate of duty levied	Amount collected	Amount payable to the State of Import/export	Remarks

Yours faithfully,

Officer-in-Charge, (distillery, brewery, bottling plant, bonded warehouse or other places of storage)

Form MLPCR-10

[See Rule 55]

Monthly Statement Showing Details of Stock of Indian Made Foreign Liquor and Overseas Liquor, or Beer Etc.

For The Month of ________________________

Sl. No.

Particulars of Account

India-made Foreign Liquor

General Brand

Deluxe Brand

Premium Brand

750ml

375ml

180ml

1000ml

750ml

375ml

180ml

1000ml

750ml

375ml

180m

Opening Balance

Receipt (+)

Transit loss (-)

Total ((1+2)-(3))

Issue

Breakage

Closing Balance ((4-(5+6))

Sl. No.

Particulars of Account

India-made Foreign Liquor

Overseas Liquor

Beer

Super Premium Brand

1000ml

750ml

375ml

180ml

1000ml

750ml

___ml

650ml

500ml

330ml

325ml

275ml

Opening Balance

Receipt (+)

Transit loss (-)

Total ((1+2)-(3))

Issue

Breakage

Closing Balance ((4-(5+6))

Form MLPCR-11

[See Rule 55]

Monthly Statement Showing Receipt / Issue of Indian Made Foreign Liquor and Overseas Liquor, or Beer Etc.

For The Month of ________________________

Receipt

Sl. No.	Date of Receipt	Brand Name	Quantity received
Sl. No.	Date of Receipt	Brand Name	1000ml	750ml	375ml	180ml	650ml	500ml	330ml	325ml	275ml

1.
2.
3.
4.
5.
6.
7.

Particulars of Receipt
Name of Distillery	Permit No. & Date	Pass No & Date

Issue

Sl. No.	Date of issued	Brand Name	Quantity issued
Sl. No.	Date of issued	Brand Name	1000ml	750ml	375ml	180ml	650ml	500ml	330ml	325ml	275ml

1.
2.
3.
4.
5.
6.
7.

Particulars of issued
To whom issued	Permit No. & Date	Pass No & Date

Form MLPCR-12

[See Rule 57]

Application For Retail Vending of Liquor

Attach 2 certified copies of recent passport size photographs

To,

Sir,

I have the honour to pray for issue of permit for retail vending of liquor. Necessary particulars in support of my application are as follows :-

1. Name and address of applicant : ..................................

2. Sex : ..................................

3. Age : ..................................

4. Father's Name : ..................................

5. Nationality : ..................................

6. Proposed location for shop : ..................................

7. List of Enclosure: (1) Financial Soundness statement

(2) Up-to-date tax clearance certificate

(3) Certified copy of voter's ID card

(4) Certified copy of Residential Certificate

Declaration

Signature of the Applicant.

Form MLPCR-13

[See Rule 58]

Permit For Retail Vending of Liquor

Paste passport size photograph of the licenced holder.

Permission is hereby granted to .................. on payment of fee of ............. (Rupees ........................) to sale by retail, liquor from his/her shop located at .................... under and subject to the provisions of Mizoram Liquor (Prohibition and Control) Act, 2014 and the Rules, orders and instructions made thereunder. Breach of conditions shall entail suspension, cancellation of licence or fine.

The Holder of this permit shall sale/sell liquor only for consumption 'OFF' the premises.

Dated ...........................

Round Seal

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Form MLPCR-14

[See Rule 59]

Application For Liquor Licence in a Club, Government Lodgings or Hotel

Attach 2 certified copies of recent passport size photographs

To,

Sir,

I have the honour to pray for issue of permit for retail sale of liquor for consumption in my/our hotel/Club. Necessary particulars in support of my application are as follows :-

1. Name and address of applicant : ...............................

2. Sex : ...............................

3. Age : ...............................

4. Father's Name : ...............................

5. Nationality : ...............................

6. Location and Name of hotel : ...............................

7. List of Enclosure:

(1) Ground plan indicating room or rooms to be used

(2) Up-to-date tax clearance certificate

(3) Certified copy of voter's ID card

(4) Certified copy of Residential Certificate

Declaration

Signature of the Applicant.

Form MLPCR-15

[See Rule 59]

Permit For Liquor Licence in A Club, Government Lodgings Or Hotel

Paste passport size photograph of the licenced holder.

Permission is hereby granted to .................... on payment of fee of ............. (Rupees .................) to sale liquor by retail for consumption on premises at his hotel ...........................[name of hotel] located at ......................... under and subject to the provisions of Mizoram Liquor (Prohibition and Control) Act, 2014 and the Rules, orders and instructions made thereunder. Breach of conditions shall entail suspension, cancellation of licence or fine.

Dated .................

Round Seal

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Form MLPCR-16

[See Rule 60]

Application For Purchase, Possession and Consumption of Liquor

Attach 2 certified copies of recent passport size photographs

To,

Sir,

I have the honour to pray for issue of permit for purchase, possession and consumption of liquor. Necessary particulars in support of my application are as follows :-

1. Name of applicant : ....................................

2. Age : ....................................

3. Sex : ....................................

4. Father's Name : ....................................

5. Address of the applicant: ....................................

6. Contact No. : ....................................

Declaration

I declare that the particulars mentioned in the application are correct. I hereby undertake to abide by the conditions and provisions of the Mizoram Liquor (Prohibition and Control) Act 2014, Rules, Orders and Instructions therein.

Note: Proof of age shall be voter ID card, if necessary.

Signature of the Applicant

Form MLPCR-17

[See Rule 60]

Permit For Purchase, Possession and Consumption of Liquor

Paste passport size photograph of the licenced holder.

Card No.: ..........

1. Name : ............................

2. Age : ............................

3. Sex : ............................

4. Father's Name : ............................

5. Address : ............................

6. Contact No. : ............................

7. Signature of the Card Holder ............................

The holder of this permit is authorized to purchase and possess 6 (six) bottles (750ml. or its equivalent) of Indian Made Foreign Liquor and 10(ten) bottles (650ml. or its equivalent) each of Beer and Wine in one month for his/her personal bona fide consumption under MLPC Act, 2014, Rules and conditions thereunder.

Validity of the permit: ..............

Date of issue: ............

Name & Signature of permit Issuing Authority, Official Seal

Particulars of Foreign Liquor Purchase

Sl.No.	Description of IMFL & quantity	Beer/Wine & quantity	Date of purchase	Signature of Salesman with Seal
(1)	(2)	(3)	(4)	(5)

Form MLPCR-18

[See Rule ___]

Temporary Late Closing Permit

Permit No. : ..........

1. Name	:	..............................
2. Address	:	..............................
3. Name and location of Shop/Hotel etc.	:	..............................
4. Contact No.	:	..............................

The holder of this permit is authorized for late closing of his/her establishment mentioned above for the night of

..................................

Date of issue:..............

Superintendent of Excise & Narcotics

Official Seal

Form MLPCR-19

[See Rule 66(1) ]

Application For Grant of Exclusive Privilege For Manufacture and Sale of Country Liquor

Attach 2 certified copies of recent passport size photographs

To,

Sir,

I have the honour to pray for issue of exclusive privilege permit for manufacture, supply and retail vending of country liquor. Necessary particulars in support of my application are as follows :-

1. Name and address of applicant : .........................

2. Sex : .........................

3. Age : .........................

4. Father's Name : .........................

5. Nationality : .........................

6. Proposed location : .........................

7. Event for which applied for : .........................

8. Period for which proposed : ......................... to manufacture and sale

9. Quantity proposed : ......................... to manufacture

10. List of Enclosure :

(1) Recommendation of the organiser of event

(2) Certified copy of voter's ID card

(3) Certified copy of Residential Certificate

Declaration

Signature of the Applicant.

Form MLPCR-20

[See Rule 66(2) ]

Licence For Exclusive Privilege For Manufacture and Sale of Country Liquor

Paste passport size photograph of the licenced holder.

Permission is hereby granted to .................................... on payment of fee of ............. (Rupees ........................) to manu- facture, supply and sale of .................... litres of country liquor at .............................................................[name and place of event] under and subject to the provisions of Mizoram Liquor (Prohibition and Control) Act, 2014 and the Rules, orders and instructions made thereunder. Breach of conditions shall entail suspension, cancellation of licence or fine.

The Holder of this permit shall sale/sell liquor only for consumption on the premises only.

The validity of the permit shall be ..........................

Dated ...........................

Round Seal

Commissioner of Excise & Narcotics, Mizoram, Aizawl.

Prescribed Register-I

[See Rule 11 ]

Register of Permit Issued

Sl. No.	Name of Licencee/ Importer with Licence No.	Challan No.	Amount of pass fee paid	Permit No & Date of issue	Quantity (Brandwise description)	Validity of the Permit	From whom import	Date of arrival of consignment	By whom verified with Report.
1	2	3	4	5	6	7	8	9	10

Prescribed Register-II

[See Rule 19]

Transaction Register Receipt / Issue of Indian Made Foreign Liquor and Overseas Liquor, or Beer Etc.

Receipt

Sl. No.	Date of Receipt	Brand Name	Quantity received
Sl. No.	Date of Receipt	Brand Name	1000ml	750ml	375ml	180ml	650ml	500ml	330ml	325ml	275ml
1.
2.
3.
4.
5.
6.
7.

Particulars of Receipt
Name of Distillery	Permit No. & Date	Pass No & Date

Issue

Sl. No.	Date of issued	Brand Name	Quantity issued
Sl. No.	Date of issued	Brand Name	1000ml	750ml	375ml	180ml	650ml	500ml	330ml	325ml	275ml
1.
2.
3.
4.
5.
6.
7.

Particulars of issued
To whom issued	Permit No. & Date	Pass No & Date

Prescribed Register-III

[See Rule 53]

Proforma For Maintaining Daily Account in The Excise & Narcotics Register By The Bonded Warehouse(Wholesaler) / Retail Shops

Name of The Licencee: ______ Date: _____

Sl. No.	Particular of Liquor	Opening Balance	(IN BOTTLE)		Closing Balance	Issues	Remarks
Sl. No.	Particular of Liquor	Opening Balance	Receipt	Total	Closing Balance	Issues	Remarks
1	General Brand
	750 ml
	375 ml
	180 ml
2	Deluxe Brand
	750 ml
	375 ml
	180 ml
3	Premium Brand
	1000 ml
	750 ml
	375 ml
	180 ml
4	Super Premium Brand
	100 0 ml
	750 ml
	375 ml
	180 ml
5	B.I.O.
	1000 ml
	750 ml
	700 ml
6	Wines
	750 ml
	375 ml
	180 ml
7	Beer
	1000 ml
	650 ml
	500 ml
	330 ml
	275 ml